Studi Eksperimen Tentang Dampak Konflik Kepentingan Terhadap Kebijakan AKuntansi

Sulistiawan, Dedhy (2009) Studi Eksperimen Tentang Dampak Konflik Kepentingan Terhadap Kebijakan AKuntansi. JURNAL AKUNTANSI & MANAJEMEN, 4 (2). pp. 31-40. ISSN 1858-3687

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Abstract

The purpose of this study is to examine the impact of conflict of interest to the preference of accounting policy. Conflict of interest is a categorical variable. lt devide sample in two groups, there are treatment group (bonus scheme setting), and control group (no bonus scheme). Using experimental design, this research shows that participants in treatment group satisfy and respond to aggressive accounting policy, but in control group, participant tend choose conservatism accounting policy. This evidence will give confidence to the standard setter and business communities that conflict of interest is the crucial part of the excellent rule in accounting practice.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D3 > Jurnal/Karya Ilmiah
ID Code:335
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:24 Oct 2016 11:12
Last Modified:08 Nov 2016 15:24

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